How do I transfer/carry forward tuition credit?

The tuition credit must be claimed by the student first no matter who paid for the cost. The system calculates (on schedule 11) a maximum amount to be claimed. You are not allowed to claim an amount that is less than the calculated result.

The maximum transferable amount is also calculated on schedule 11.

You can transfer less than the calculated maximum e.g. when the parent's income is not high enough to use the credit. The transfer amount has to be shown on both the transferrer and the receiver's returns.

Note: Unused tuition credit from previous years is not transferable.

For the student: For the parent / spouse who will claim the transfered amount: Carry forward:
The system automatically carries forward remaining tuition credit for you. You will also see the available tuition amount on your notice of assessment for the tax year to claim.

Page "Tuition and Education Amounts Transferred from Children"(in Simple View)

tuition transfer
tuition transfer
tuition transfer

Page "Tuition and Education Amounts Transferred from Child"(in Expert View):

tuition transfer

Go Back